Bill Text: NY A01414 | 2013-2014 | General Assembly | Introduced

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Bill Title: Allows taxpayer to determine where partial payment against delinquent tax lien or liens shall be applied.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2014-05-13 - held for consideration in real property taxation [A01414 Detail]

Download: New_York-2013-A01414-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1414
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by M. of A. GANTT -- Multi-Sponsored by -- M. of A. MILLMAN,
         ORTIZ -- read once and referred to  the  Committee  on  Real  Property
         Taxation
       AN  ACT  to amend the real property tax law, in relation to the applica-
         tion of tax arrears on residential and farm property taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 1 of section 1110 of the real property tax law,
    2  as  amended  by  chapter  532 of the laws of 1994, is amended to read as
    3  follows:
    4    1. Real property subject to a delinquent tax lien may be  redeemed  by
    5  payment  to  the  enforcing  officer, on or before the expiration of the
    6  redemption period, of the amount of the delinquent tax  lien  or  liens,
    7  including all charges authorized by law. If the enforcing officer is not
    8  authorized  to  receive such payments, such payment shall be made to the
    9  official who is so authorized.  NOTWITHSTANDING ANY PROVISION OF LAW  TO
   10  THE  CONTRARY,  IF  SUCH  PAYMENT MADE DURING THE REDEMPTION PERIOD IS A
   11  PARTIAL PAYMENT, WHERE SUCH PARTIAL PAYMENT IS APPLIED TO THE DELINQUENT
   12  TAX LIEN OR LIENS SHALL BE DETERMINED BY THE TAXPAYER AFTER CONSULTATION
   13  WITH THE ENFORCING OFFICER OR AUTHORIZED OFFICIAL.
   14    S 2. This act shall take effect immediately and apply to  all  taxable
   15  years beginning on and after January 1, 2014.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03311-01-3